N.Y. Real Prop. Acts. Law § 201
In any action affecting real property upon which the state tax commission has a lien under the tax law or under a law enacted pursuant to the authority of the tax law or article two-E of the general city law, whether or not such lien exists by reason of the filing or docketing of a warrant under such laws, the state tax commission may be made a party defendant in the same manner as a private person. In any action affecting real property upon which the state has a lien under sections two hundred forty-six-a and two hundred forty-six-b of the lien law, the state may be made a party defendant in the same manner as a private person. In any action affecting real property upon which a lien exists by reason of the docketing of a warrant pursuant to the unemployment insurance law, the industrial commissioner may be made a party defendant in the same manner as a private person.
N.Y. Real Prop. Acts. Law § 201